% !TeX spellcheck = en_US
% !TeX encoding = UTF-8



\part{Appendices}
\label{part-appendices}

\appendix

\chapter{Differences between version 1.2 and 1.3}
\label{app-differences-12-13}

\section{Users}
\label{sec-diff12-13-users}

The way users are defined and used differs greatly between LedgerSMB 1.3 and
older versions. In version 1.3 user access to the database is enforced by the
database itself. This means that users logging in to the LedgerSMB web application
are in reality logging into the PostgreSQL database. In older versions, the web
app would verify the user's credentials (using a common database connection used
for all users).

The difference between these approaches is that security is no longer (solely)
maintained by the web application - with all inherent risks. Instead, the database
now plays an important role as well. The effect is that the LedgerSMB team now
leverages the experience of the PostgreSQL community - a highly respected community
well known for its security focus - to make sure your data stays secure.

This structure also enables LedgerSMB 1.3 to offer separation of duties and
authorizations throughout the application without being required to do a full
rewrite of the application.

It's this shift in paradigm that makes it impossible to meaningfully migrate
users from older LedgerSMB and SQL-Ledger versions to LedgerSMB 1.3.


\chapter{Why deleting invoices is not supported}
\label{app-no-invoice-deletion}

\section{Invoices are debt claims}
\label{sec-no-invoices-deletion-claims}

\section{Cost Of Goods Sold become ambiguous}
\label{sec-no-invoices-deletion-cogs-ambiguity}

From a mail by Chris Travers on the LedgerSMB mailing list:

\begin{quote}
Suppose I buy 10 widgets for \$1 each and then 1 more widget for \$10 each.  My FIFO cost queue looks like this:

\$1 \$1 \$1 \$1 \$1 \$1 \$1 \$1 \$1 \$1 \$10

My inventory account shows \$20 in debits and I have credited my AP account to compensate.

I then sell the 11 parts to 11 different people.

The first 10 invoice show a \$1 credit against inventory and a \$1 debit against COGS

The 11th invoice shows a \$10 credit against inventory and a \$10 credit against COGS 

and now inventory is down to 0.

Now the 5th customer invoice turns out to be in error. We never shipped this one. The customer never ordered it.  it was a data entry error.  Translation, we now have one in stock.

If we void the invoice properly, we will reverse the last sale, and put \$10 back in inventory. 

If we delete the invoice, we will just remove the \$1 removed.  But we don't really know which one was sold and so we de-allocate the \$10 sale.

So now our books are \$9 off of what they should be. They show a balance of \$1 in inventory, and \$19 in cogs. They should show \$10 in each.  The worse is still to come however.

Now we sell the item we had in stock.  This brings our (empty!) inventory value to -\$9 and our COGS value to \$29.  Our books are still \$9 off and we now have impossible, nonsensical values.  Delete and re-enter a few more invoices and you can inflate the COGS as far as you'd like.   This doesn't work.

Worse, this can't be fixed.  You can't make a deletion behave just like a reversal and still keep your books transparent auditability-wise.  Even if it could be fixed mathematically (which it can't), there isn't any agreement as to what the proper behavior should be (except 'don't do that').  So it isn't possible to support the workflow "properly" because "properly" can't be defined.

So unless someone can show that the above issues are incorrect, I don't see how we can support deleting invoices after they are posted to the books.

The alternative is the draft/voucher system which is supported in 1.3 for all non-inventory transactions and will be supported for inventory transactions in 1.4.  In this system, in the paper world, the clerk fills out a piece of paper with the information that will be entered as an invoice, and this is eventually gets entered and checked by someone else.  Both papers are kept in paper systems for reconciliation purposes but typically we tend to assume they are the same (this may be changing and we may be keeping both copies if they are changed in the future).  In this model, the voucher is not an invoice.  It is simply a piece of paper that represents what will be on the invoice.  It is subject to review, and may ultimately be denied.

So in this system we do *not* calculate extrinsic financial movements for documents until they post.  This includes COGS.  If a draft invoice or invoice voucher is deleted before it is approved it has none of the problems above.  Once approved though, it is a part of the permanent record.  This guards against data entry errors because a second person can review the data  before it is posted (either in bulk or individually).   Additionally this guards against theft by ensuring that a single individual cannot individually enter everything necessary to cover for theft, etc.
\end{quote}

\chapter{Migration}
\label{app-migration}

\section{Introduction}
\label{sec-migration-introduction}

There are plenty of reasons to want to migrate to LedgerSMB 1.3:

\begin{enumerate}
\item Separation of duties
\item Security better integrated into the application
\item Better, more strict data model
\label{item:StricterDataModel}
\item Some important sources of user error eliminated
\item Better workflows for cash reconciliation
\item @@@ others?
\end{enumerate}

Yet, while item \ref{item:StricterDataModel} is a good reason to want to switch, it's
also a reason why migration from older versions to 1.3 can be harder than earlier
migrations: when the data
in your older version is not consistent, it won't fit into the new data model and
will need to be fixed first.

Especially if your database has a very long line of history, being migrated trough
lots of SQL-Ledger and LedgerSMB versions, you may want to consider asking for help
from a professional party. It could save you a lot of time.

However, don't be discouraged and have a go yourself first. Just be sure to run
your upgrade on a backup database: the migration process is non-destructive, but
in case accounting data is involved: better safe than sorry!

Also it is worth noting that a number of automatic checks are performed on your
data prior to migration, and to the extent possible, you are given an
opportunity to fix those issues identified.  Because these checks are
pre-migration checks, they are written to your old data and will persist after
backing out of a migration to 1.3.

\section{From older LedgerSMB versions}
\label{sec-migration-from-older-ledgersmb}

\section{From SQL-Ledger 2.8}
\label{sec-migration-from-sql-ledger-28}

\section{From older SQL-Ledger versions}
\label{sec-migration-from-older-sql-ledger}

\section{From other accounting packages}
\label{sec-migration-from-other-accounting-systems}

\subsection{Overview}





While accounting and ERP solution have wildly differing structures to record their
data, this sections uses data with a relatively simple structure as a show case of
how this problem may be dealt with.

\begin{quote}
Note that the encoding you use to transfer to the database depends on the settings
used to create the PostgreSQL database with.  A migration is a good moment to think
about encodings an solve older encoding issues.  Now would be a good moment to
anticipate the requirement for accented characters and non-western alphabets: set up
a UTF-8 encoded database and recode your data accordingly.
\end{quote}

\subsection{Migrating customers}
\label{subsec-migration-others-customers}

The source system for this section uses a structure where every company has one
contact person, one address, one phone number and e-mail.

In order to understand how to migrate this data structure to LedgerSMB, it's
important to understand that:

\begin{enumerate}
\item The company from the source maps to the \emph{Company} and \emph{Entity} entities
\item The contact person maps to the \emph{Entity Credit Account} entity
\item The address maps to the \emph{Location} entity - and requires a location class: Sales, Billing or Shipping
\item The phone number, fax number and e-mail map to \emph{Contact items}
\end{enumerate}

The reason behind the separation between the \emph{Company} and \emph{Entity} entities
is that every customer is an \emph{Entity}, but not all entities are companies, since
some entities are \emph{Person}s - natural persons.

@@@ How to

\subsection{Migrating parts, services, ...}
\label{subsec-migration-others-products}

\subsection{Migrating the balance}

The strategy that I used when migrating to LedgerSMB is the following:

\begin{itemize}
\item create customers and vendors as needed
\item create at least the parts and services for which there are open AR or AP items in the closing balance
\item create the open AR/AP items in the closing balance by posting them on the original opening date (this allows you to do your aging management in LSMB from day 1)
\item create in addition the parts for which you have stock in the closing balance
\item import your stock by posting invoices against the inventory entity
\item make sure you "pay" the invoices - e.g. by paying them from equity
\item draw up the incomplete balance you have so far
\item calculate the delta of the partially imported balance against the closing balance
\item import the delta balance on top of what you already had to make a full balance
\end{itemize}


What I did is post the transaction from the last step on the day before I wanted to start my books; say you want to start your books on 2014-01-01, then you'd post it on 2013-12-31. That way, the opening balance of your books on the starting date is exactly what you had on the closing balance of the books you left behind.

\subsubsection{Migrating open AR and AP items}
\label{subsec-migration-others-open-items}

\subsubsection{Migrating your ledger}
\label{subsec-migration-others-ledger}

\section{Migrating between PostgreSQL versions}
\label{sec-migration-postrgesql}

If you're migrating between PostgreSQL versions, there are a few things to take
into account.

% pg_dump: use the NEW pg_dump utility against the old database
% pg_upgrade: <TODO>
% pg_<migratecluster>: <TODO>; in case of unclean extension upgrade,
%              possible need to issue ``CREATE EXTENSION tablefunc FROM UNPACKAGED''

\subsubsection{Notes on migration from 8.3 (or earlier) to 8.4 (or later)}
\label{subsec-migration-pre84-to84plus}

% Performance benefit due to built in support for recursive queries only available
% after the next setup.pl run
% Also, after next setup.pl run, one should uninstall the tablefunc extension

% 9.1+ DROP EXTENSION tablefunc;
% 8.4, 9.0: use uninstall_tablefunc.sql from the contrib directory

LedgerSMB 1.3 uses some extension modules for versions 8.3 and before for functionality
that has been built into 8.4 and later. To make use of the (faster) built in version
of that functionality, the following restore procedure should be used.

\begin{enumerate}
\item Migrate the database to the new function as described in section @@@ TODO
\item If you're using 9.1 and up, issue the command ``CREATE EXTENSION tablefunc FROM UNPACKAGED''
   from a psql prompt when connected to the company database
\item Run 'setup.pl' from your browser to upgrade the database's routines; this command will
   install routines optimized for your version of PostgreSQL
\item Run the command
	\begin{description}
	\item [8.4 or 9.0] \$ psql ... -f uninstall\_tablefunc.sql
	\item [9.1 and up] ``DROP EXTENSION tablefunc;'' from a psql session connected
		to the company database
	\end{description}
	to clean up functions and procedures in the database which are no longer used
\end{enumerate}


\chapter{Listing of application roles}
\label{app-role-listing}

Application roles specify the right to execute one or more tasks in the application.
LedgerSMB enforces these roles by allowing a user to select (list, read) data from or to
insert (create), update (edit) or delete (delete) data in the tables holding the data
related to the execution of these tasks.

\begin{description}
\item [account\_all] Allows the user to both create new and edit existing GL accounts.
\item [account\_create] Allows the user to create (but not edit) new GL accounts.
\item [account\_edit] Allows the user to edit (but not create) GL accounts.
\item [ap\_all]
\item [ap\_all\_transactions]
\item [ap\_all\_vouchers]
\item [ap\_invoice\_create]
\item [ap\_invoice\_create\_voucher]
\item [ap\_transaction\_all] \footnote{Available as of 1.3.21, missing before}
\item [ap\_transaction\_create]
\item [ap\_transaction\_create\_voucher]
\item [ap\_transaction\_list]
\item [ar\_all]
\item [ar\_invoice\_create] Allows the user to create and update sales invoices. If the
   user needs to be able to enter invoices in foreign currencies, the
   \emph{exchangerate\_edit} role must be assigned as well.
\item [ar\_transaction\_all]
% just added it -- Chris T
\item [ar\_transaction\_create]
\item [ar\_transaction\_create\_voucher]
\item [ar\_transaction\_list]
\item [assembly\_stock]
\item [assets\_administer]
\item [assets\_approve]
\item [assets\_depreciate]
\item [assets\_enter]
\item [auditor]
\item [audit\_trail\_maintenance]
\item [backup] \emph{Superseeded}. This role has been replaced by backup functionality
   in setup.pl
\item [batch\_create] Allows the user to create new batches.
\item [batch\_list]
\item [batch\_post] Allows the user to post batches; this authorization includes the
   right to search for batches (and therefore includes \emph{batch\_list})
\item [business\_type\_all]
\item [business\_type\_create]
\item [business\_type\_edit]
\item [cash\_all]
\item [close\_till]
\item [contact\_all\_rights]
\item [contact\_create]
\item [contact\_edit]
\item [contact\_read]
\item [department\_all]
\item [department\_create]
\item [department\_edit]
\item [draft\_edit]
\item [employees\_manage]
\item [file\_attach\_order]
\item [file\_attach\_part]
\item [file\_attach\_tx]
\item [file\_read]
\item [financial\_reports]
\item [gifi\_create]
\item [gifi\_edit]
\item [gl\_all]
\item [gl\_reports]
\item [gl\_transaction\_create]
\item [gl\_voucher\_create]
\item [inventory\_all]
\item [inventory\_receive]
\item [inventory\_reports]
\item [inventory\_ship]
\item [inventory\_transfer]
\item [language\_create]
\item [language\_edit]
\item [list\_all\_open]
\item [manual\_translation\_all]
\item [orders\_generate]
\item [orders\_manage]
\item [orders\_purchase\_consolidate]
\item [orders\_sales\_consolidate]
\item [orders\_sales\_to\_purchase]
\item [part\_create]
\item [part\_edit]
\item [partsgroup\_translation\_create]
\item [part\_translation\_create]
\item [payment\_process]
\item [pos\_all]
\item [pos\_cashier]
\item [pos\_enter]
\item [pricegroup\_create]
\item [pricegroup\_edit]
\item [print\_jobs]
\item [print\_jobs\_list]
\item [project\_create]
\item [project\_edit]
\item [project\_order\_generate]
\item [project\_timecard\_add]
\item [project\_timecard\_list]
\item [project\_translation\_create]
\item [purchase\_order\_create]
\item [purchase\_order\_edit]
\item [purchase\_order\_list]
\item [receipt\_process]
\item [reconciliation\_all]
\item [reconciliation\_approve]
\item [reconciliation\_enter]
\item [recurring]
\item [rfq\_create]
\item [rfq\_list]
\item [sales\_order\_create]
\item [sales\_order\_edit]
\item [sales\_order\_list]
\item [sales\_quotation\_create]
\item [sales\_quotation\_list]
\item [sic\_all]
\item [sic\_create]
\item [sic\_edit]
\item [system\_admin]
\item [system\_settings\_change]
\item [system\_settings\_list]
\item [taxes\_set]
\item [tax\_form\_save]
\item [template\_edit]
\item [users\_manage]
\item [voucher\_delete]
\item [warehouse\_create]
\item [warehouse\_edit]
\item [yearend\_run]
\end{description}

\chapter{Open source explained}
\label{app-open-source-explained}

\section{An open source application}
\label{sec-open-source-application}

\section{An open source book}
\label{sec-open-source-book}

\chapter{Glossaries}
\label{app-glossaries}

\addcontentsline{toc}{section}{Acronyms}
\printglossary[type=acronym]


\chapter{Copyright and license}
\label{app-copyright-license}

Copyright (c) 2011, 2012 Erik H\"ulsmann.


This work is licensed under the Creative Commons Attribution License.
To view a copy of this license, visit \url{http://creativecommons.org/licenses/by/3.0/}
or send a letter to Creative Commons, 559 Nathan Abbott Way,
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A summary of the license is given below, followed by the full legal text.

\section{License summary}
\label{sec-license-summary}

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\end{verbatim}



\section{Legal full text}
\label{sec-license-fulltext}

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\end{verbatim}

